ATRON: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ATRON
Largest movements
- Receivables within one year -€54,096
down €54,096 (-96.2%), from €56,243 to €2,146
of which Other amounts receivable: -€54,096
- Tangible fixed assets -€10,428
down €10,428 (-22.7%), from €46,003 to €35,575
of which Land and buildings: -€8,500
- Cash +€2,188
up €2,188 (+3.0%), from €72,020 to €74,208
mainly Receivables within one year (+€54,096) and Depreciation (+€10,428)
- Profit (loss) carried forward -€52,093
new in 2025: -€52,093
- Other debts -€6,775
down €6,775 (-19.1%), from €35,546 to €28,771
- Tax, wage and social debts -€5,674
down €5,674 (-80.7%), from €7,032 to €1,357
- Gross operating margin -€52,760
down €52,760, from €22,199 to -€30,561
- Taxes -€3,212
down €3,212 (-41.8%), from €7,693 to €4,481
- Other operating charges +€2,369
up €2,369 (+55.0%), from €4,307 to €6,676
- Financial charges -€1,984
down €1,984 (-86.9%), from €2,283 to €300
- Depreciation +€378
up €378 (+3.8%), from €10,049 to €10,428
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,797 | €111,971 | -€62,826 | -35.9% |
| Fixed assets | 21/28 | €46,003 | €35,575 | -€10,428 | -22.7% |
| Tangible fixed assets | 22/27 | €46,003 | €35,575 | -€10,428 | -22.7% |
| Land and buildings | 22 | €42,500 | €34,000 | -€8,500 | -20.0% |
| Plant, machinery and equipment | 23 | €944 | €106 | -€837 | -88.7% |
| Furniture and vehicles | 24 | €2,560 | €1,469 | -€1,091 | -42.6% |
| Current assets | 29/58 | €128,793 | €76,396 | -€52,398 | -40.7% |
| Amounts receivable within one year | 40/41 | €56,243 | €2,146 | -€54,096 | -96.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €56,243 | €2,146 | -€54,096 | -96.2% |
| Cash at bank and in hand | 54/58 | €72,020 | €74,208 | +€2,188 | +3.0% |
| Deferred charges and accrued income | 490/1 | €531 | €42 | -€489 | -92.1% |
| Total equity and liabilities | 10/49 | €174,797 | €111,971 | -€62,826 | -35.9% |
| Equity | 10/15 | €104,749 | €52,656 | -€52,093 | -49.7% |
| Contributions | 10/11 | €63,733 | €63,733 | = | 0.0% |
| Reserves | 13 | €41,016 | €41,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,460 | €2,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,460 | €2,460 | = | 0.0% |
| Distributable reserves | 133 | €38,556 | €38,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€52,093 | -€52,093 | |
| Provisions and deferred taxes | 16 | €27,470 | €27,470 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €27,470 | €27,470 | = | 0.0% |
| Pensions and similar obligations | 160 | €27,470 | €27,470 | = | 0.0% |
| Amounts payable | 17/49 | €42,577 | €31,845 | -€10,732 | -25.2% |
| Amounts payable within one year | 42/48 | €42,577 | €31,845 | -€10,732 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €1,717 | +€1,717 | |
| Suppliers | 440/4 | €0 | €1,717 | +€1,717 | |
| Taxes, remuneration and social security | 45 | €7,032 | €1,357 | -€5,674 | -80.7% |
| Taxes | 450/3 | €7,032 | €1,357 | -€5,674 | -80.7% |
| Other amounts payable | 47/48 | €35,546 | €28,771 | -€6,775 | -19.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,049 | €10,428 | +€378 | +3.8% |
| Other operating charges | 640/8 | €4,307 | €6,676 | +€2,369 | +55.0% |
| Gross operating margin | 9900 | €22,199 | -€30,561 | -€52,760 | |
| Operating profit (loss) | 9901 | €7,842 | -€47,665 | -€55,507 | |
| Financial income | 75/76B | €386 | €353 | -€34 | -8.7% |
| Recurring financial income | 75 | €386 | €353 | -€34 | -8.7% |
| Financial charges | 65/66B | €2,283 | €300 | -€1,984 | -86.9% |
| Recurring financial charges | 65 | €2,283 | €300 | -€1,984 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €5,945 | -€47,612 | -€53,557 | |
| Income taxes | 67/77 | €7,693 | €4,481 | -€3,212 | -41.8% |
| Profit (loss) for the period | 9904 | -€1,749 | -€52,093 | -€50,345 | -2879.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,749 | -€52,093 | -€50,345 | -2879.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.